Document Flowcharts Source Wilkinson Ch05 Document Flowcharts l

Document Flowcharts Source: Wilkinson Ch_05

Document Flowcharts l l l Flowcharts are pictorial representations of transaction processing systems that portray flows of some type A Document Flowchart emphasizes the hardcopy inputs and outputs and their flows through organizational units Auditors and accountants may use document flowcharts when analyzing a current system for weaknesses in controls and reports

Common Document Flowcharting Symbols - I Punched Card Floppy Disk Keying operation Manual Operation Document Connector between two points on a flowchart Journal or ledger Multiple copies of a specific document

Common Document Flowcharting Symbols - II Permanent file of documents Envelope Information flow Document flow Annotation for additional explanation Adding machine tape used for batch control

A Sample Document Flowchart Requesting Department 12 Central Supplies Department A Goods Requisition Form 1 Goods Requisition Form A File

System Flowcharts l System Flowcharts depict the flows of data and l processing steps in an AIS They use symbols that are industry conventions standardized by the American National Standards Institute (ANSI) l Flowcharting symbols are grouped as inputoutput symbols, processing symbols, storage symbols, data and information flow symbols, and miscellaneous symbols

System Flowchart Symbols Input/Output Keying Operation Manual Input Punch Card Can also be output. These are rarely used nowadays. Document Also output as reports Display Used when type of media is unknown or for manual card files, ledgers, batch logs, etc. General Purpose Input-Output File

System Flowcharting Symbols Processing Manual Operation Auxiliary Operation Processing Sorting Collate Also known as off-line process

System Flowcharting Symbols Storage Punched Card Input/Output Punched Paper Tape Document Magnetic Tape Magnetic Disk Online Storage Off-line Storage

Systems Flowcharting Symbols Connectors Start/Stop Terminal Can also be an external entity A Logic Flow On-page connector Off-page Connector Telecommunication Link

System Flowcharting Symbols Miscellaneous - I Data Preparation Communication Link Termination Can also be an external entity

System Flowcharting Symbols Miscellaneous - II Bridge for crossing flows Batch total any total Annotation for additional explanation Goods; e. g. , inventory shipment